Valley Manufacturing Corporation's beginning work in process inventory consisted of 13,500 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning inventory was $37,000. During the month, 57,000 units were transferred out. The equivalent unit cost was computed to be $2.7 for materials and $4.1 for conversion costs under the weighted-average method. Given this information, the total cost of the units completed and transferred out was:
a. $392,685
b. $317,490
c. $356,235
d. $387,600